一、公共卫生机构实行全成本核算的必要性在市场经济体制下,公共卫生“市场失灵”和“政府失灵”的特性以及成本和收益的分离状况,导致公共卫生“供需不平衡”,资金严重不足,内部运行困难,因此实行全成本核算十分必要。通过全成本核算,可为物价部门重新制定公共卫生服务项目收 I. The Necessity of Full Cost Accounting for Public Health Institutions Under the market economy system, the characteristics of “market failure” and “government failure” of public health and the separation of costs and benefits lead to the imbalance between supply and demand and the serious shortage of funds Insufficient, internal operation is difficult, so the implementation of full cost accounting is necessary. Through full cost accounting, public health services can be re-established for the pricing department